David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Ezio Di Nucci
Jack Alan Reynolds
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Journal of Business Ethics 105 (2):151-162 (2012)
We conduct an empirical study on the determinants of the psychological costs of tax evasion, also known as tax morale. As a preliminary step, we build a model of tax evasion including non-monetary considerations, show the relationship between tax compliance and tax morale. In the empirical analysis of tax morale we find, using a binomial logit model, that the justification of tax evasion can be explained by the presence of grievance in absolute terms (those who feel that taxes are too high, those who feel that public funds are wasted, and those who accept underground economic activities); and grievances in relative terms (the suspected level of others’ tax evasion). The sense of duty and the level of solidarity are also relevant factors, but to a lesser extent.
|Keywords||Tax morale Tax evasion Reputation factor|
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References found in this work BETA
Herb Gintis, Samuel Bowles, Robert Boyd & Fehr & Ernst (2009). Explaining Altruistic Behaviour in Humans. In Robin Dunbar & Louise Barrett (eds.), Oxford Handbook of Evolutionary Psychology. OUP Oxford
Janne Chung & Viswanath Umashanker Trivedi (2003). The Effect of Friendly Persuasion and Gender on Tax Compliance Behavior. Journal of Business Ethics 47 (2):133 - 145.
Citations of this work BETA
Paul Dunn, Jonathan Farrar & Cass Hausserman (forthcoming). The Influence of Guilt Cognitions on Taxpayers’ Voluntary Disclosures. Journal of Business Ethics.
Barbara Culiberg & Domen Bajde (2013). Do You Need a Receipt? Exploring Consumer Participation in Consumption Tax Evasion as an Ethical Dilemma. Journal of Business Ethics 124 (2):1-12.
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